The semiconductor integrated circuit (IC) industry has experienced rapid growth in the past several decades. Technological advances in semiconductor materials and design have produced increasingly smaller and more complex circuits. These material and design advances have been made possible as the technologies related to processing and manufacturing have also undergone technical advances. As a size of the smallest component has decreased, numerous challenges have risen. For example, a three dimensional transistor, such as a fin-like field-effect transistor (FinFET), has been introduced. Although existing devices and methods of fabricating devices have been generally adequate for their intended purposes, they have not been entirely satisfactory in all respects. For example, a limitation of an effective gate length raises challenges in semiconductor device development, including with FinFETs. It is desired to have improvements in this area.